It'd probably work better to tax rentals (with higher taxes on short term) than to try to keep track of whether a wholly owned LLC counts as a separate landlord or not, or which owner in an area gets to rent and which one gets to eat their losses (or how to split the rent nights up).

Those taxes get paid by the renters, but they also reduce the profitability of the rentals (at least if they are competing with options that don't have those taxes).